Corporate governance policies: a behavioral contribution to compliance systems (2017)
- Authors:
- Autor USP: DALL'AGNOL, MATHEUS DE SENA - EESC
- Unidade: EESC
- Subjects: COMPORTAMENTO; ÉTICA; GOVERNANÇA CORPORATIVA
- Keywords: Behavioral economics; Compliance systems; Corporate governance; Corporate scandals; Ethics
- Language: Inglês
- Abstract: For the greatest part of the 20th century, Economics and its correlated areas relied on premises of rational human behavior. With the advancement of the emerging field Behavioral Economics, questions arose regarding whether different human behavior assumptions could lead to different outcomes and predictions. Merging together three fields - Behavioral Economics, Corporate Governance and Ethics - this thesis aimed at assessing whether compliance systems and policies differ if based on a rational or behavioral model of human decision-making. Two distinct compliance frameworks emerged: Classical Compliance Systems and Behavioral Compliance Systems. In order to test whether these distinctions indeed had validity in real-world examples, two multinational corporations that were accused of fraudulent operations were studied. It was proposed that, before the scandals, both companies relied on Classical Compliance Systems that did not have internal validity. In one of the corporations, a transition after the scandal from a Classical System to a behavioral-based Hybrid System (which mix core Behavioral policies with peripheral Classical ones) was also identified. It is hoped that this study will allow a better comprehension of the effectiveness of compliance systems, as well as boosting efforts towards applying behavioral models to other Corporate Governance policies
- Imprenta:
- Publisher place: São Carlos
- Date published: 2017
-
ABNT
DALL'AGNOL, Matheus de Sena. Corporate governance policies: a behavioral contribution to compliance systems. 2017. Trabalho de Conclusão de Curso (Graduação) – Escola de Engenharia de São Carlos, Universidade de São Paulo, São Carlos, 2017. Disponível em: https://bdta.abcd.usp.br/directbitstream/41d85ab2-2748-4a29-966b-62c9a26252b5/DallAgnol_Matheus_tcc.pdf. Acesso em: 17 mar. 2025. -
APA
Dall'Agnol, M. de S. (2017). Corporate governance policies: a behavioral contribution to compliance systems (Trabalho de Conclusão de Curso (Graduação). Escola de Engenharia de São Carlos, Universidade de São Paulo, São Carlos. Recuperado de https://bdta.abcd.usp.br/directbitstream/41d85ab2-2748-4a29-966b-62c9a26252b5/DallAgnol_Matheus_tcc.pdf -
NLM
Dall'Agnol M de S. Corporate governance policies: a behavioral contribution to compliance systems [Internet]. 2017 ;[citado 2025 mar. 17 ] Available from: https://bdta.abcd.usp.br/directbitstream/41d85ab2-2748-4a29-966b-62c9a26252b5/DallAgnol_Matheus_tcc.pdf -
Vancouver
Dall'Agnol M de S. Corporate governance policies: a behavioral contribution to compliance systems [Internet]. 2017 ;[citado 2025 mar. 17 ] Available from: https://bdta.abcd.usp.br/directbitstream/41d85ab2-2748-4a29-966b-62c9a26252b5/DallAgnol_Matheus_tcc.pdf
Download do texto completo
Tipo | Nome | Link | |
---|---|---|---|
DallAgnol_Matheus_tcc.pdf | Direct link |
How to cite
A citação é gerada automaticamente e pode não estar totalmente de acordo com as normas